Gujarat High Court
Commissioner - Central Excise And ... vs Kiri Dyes & Chemicals Ltd - Opponent(S) on 7 March, 2012
TAXAP/116/2012 1/2 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL No. 116 of 2012
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COMMISSIONER - CENTRAL EXCISE AND CUSTOMS - DIVISION - III
- Appellant(s)
Versus
KIRI DYES & CHEMICALS LTD - Opponent(s)
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Appearance :
MR YN RAVANI for Appellant(s) : 1,
None for Opponent(s) : 1,
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HONOURABLE THE ACTING CHIEF JUSTICE MR.BHASKAR
CORAM :
BHATTACHARYA
and
HONOURABLE MR.JUSTICE J.B.PARDIWALA
Date : 07/03/2012
ORAL ORDER
(Per : HONOURABLE THE ACTING CHIEF JUSTICE MR.BHASKAR BHATTACHARYA) This Appeal is admitted on the following substantial questions of law :
"(A) Whether the Tribunal below committed substantial error of law in holding that the provisions of the Customs and Central Excise Duties Drawback Rules, 1995 are not applicable in case of 'Deemed Export Drawback'.
(B) Whether the Tribunal below committed substantial error of law in relying upon the Circular dated 23rd September 2004 after excluding the proviso to Rule 5 of the Cenvat Credit Rules, 2004.
HC-NIC Page 1 of 2 Created On Sat Mar 12 01:21:44 IST 2016 TAXAP/116/2012 2/2 ORDER (C) Whether the Tribunal below committed substantial error of law in holding that grant of 'Deemed Export Drawback' on the goods supplied to 100% EOU and grant of refund of the cenvat credit on the same goods would not amount to double benefit on the same goods."
(Bhaskar Bhattacharya, Acting C.J.) (J.B.Pardiwala, J.) /moin HC-NIC Page 2 of 2 Created On Sat Mar 12 01:21:44 IST 2016